Sheena Lam is a Professional Accounting Fellow in the Office of the Chief Accountant (OCA) at the U.S. Securities and Exchange Commission in Washington, D.C. She joined the SEC staff in August 2019. She is a member of the Professional Practice Group and her responsibilities include consultations on auditing and internal controls matters, and monitoring activities of U.S. and international auditing standard setters.

Before joining the Commission, Sheena worked at the Audit Quality and Professional Practice Group at KPMG in New York. Prior to that, Sheena worked in the Audit Practice at KPMG Los Angeles office and London office. Sheena holds a Master of Arts in Risk Management from University of Nottingham, United Kingdom, and a Bachelor of Science in Accounting and Finance from the London School of Economics, United Kingdom.